1.The competent authority under the Tobacco and Alcohol Administration Act shall be the Ministry of Finance at the level of the central government,
  the municipal government at the level of the special municipality, and the county (or county-level city) government at the level of the county 
  (or county-level city).
  (Article 2 of the Tobacco and Alcohol Administration Act)

2.A party applying to establish itself as a tobacco or alcohol producer or importer, or otherwise as an agricultural organization established in
  accordance with relevant laws applying to establish as an alcohol producer, shall apply to the central competent authority (Ministry of Finance);
  Any farmer or indigenous person who produces agricultural raw materials suitable for use in brewing or distilling within the agricultural area covered
  by an urban development plan, or on non-urban farm/pasture land, shall apply to the competent authority of the local municipal or county
  (or county-level city) government. Please refer to the application instructions for the procedures for the application for an establishment permit 
  and a license permit for a tobacco or alcohol producer, and the documents to be submitted.
  (Ariticles 10, 11, and 16 of the Tobacco and Alcohol Administration Act)

3.The address of the National Treasury Administration, Ministry of Finance: 
   No.1, Ln. 142, Sec. 6, Roosevelt Rd., Wenshan Dist., Taipei City 116055, Taiwan (R.O.C.).
   TEL: 02-23228000 ext.7465~7471.
   URL: www.nta.gov.tw/Eng.